Resources

Resources

Connecting the classroom to the profession

Our goal is to leverage our resources to provide real-world examples that bring these topics to life for your students. Modules are designed to be flexible so you can easily adapt them to the skill level of your students. Save material in your Briefcase to refer to later or download directly to your computer.

KPMG is pleased to offer all educators access to course materials that have been developed for classroom use. These materials can be downloaded and duplicated for non-commercial, university educational purposes only. Using these materials for any other purpose, including but not limited to consulting practices, is strictly prohibited. KPMG recognizes and supports the doctrine of "fair use" as set forth in Section 107 of the U.S. copyright law when materials accessed through the KPMG University Connection are reproduced for educational purposes.

Company Risk, Governance, and Accounting Policy Cases

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2014

These 11 short cases focus on company risk, governance, and accounting policy.
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Crisis Management in Organizations

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

Compared to the majority of risks an enterprise will face, crises are relatively unpredictable, improbable, and possibly... Read More >
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Enterprise Risk Management (ERM) Challenges in Regulated Industries - Financial Institutions

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

Under the scrutiny of layers of regulatory bodies, financial institutions continue to implement Enterprise Risk Management... Read More >
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Ethical Compass Toolkit: Burden of Proof

Barbara Porco, Ph.D., CPA, Fordham University
2016

The Burden of Proof includes a presentation discussing the cost of fraud, signs of potential fraud, and factors that may... Read More >
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Ethical Compass Toolkit: Risks and Perception

Barbara Porco, Ph.D., CPA, Fordham University
2016

This series of ethical scenarios encourages students to consider the impact of their decisions on others. Separate materials... Read More >
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Ethical Compass Toolkit: Role Plays

Barbara Porco, Ph.D., CPA, Fordham University
2016

These Role Plays give students a chance to get out of their seats and act out their response to a series of ethical... Read More >
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Ethical Compass Toolkit: SOX

Barbara Porco, Ph.D., CPA, Fordham University
2016

This module presents the content of the Sarbanes-Oxley Act of 2002 in a way that is both interactive and fun.
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Evaluating and Implementing Risk Response Alternatives

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

This module teaches students how to take a portfolio approach to risk management, so as to optimize, rather than minimize,... Read More >
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Executive Leadership and Control

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

Executives must do what they can to put organizations in the best possible situation so employees will use resources to... Read More >
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Financial Statement Assertions: PPE

KPMG
2014

This module explains the various types of financial statement assertions and how they are addressed by audit procedures.
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Flowcharting: A tool for understanding business processes

Dr. Margarita Lenk, Ph.D., Colorado State University
2016

In this module students learn the value and mechanics of flowcharting. A practice exercise is included providing students... Read More >
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How to Think About Real Tax Reform

Harry L. Gutman, KPMG Washington National Tax
2012

This report exposes tax reform misconceptions and provides some basic facts and analytic tools to help reach an informed... Read More >
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Identifying and Managing Stakeholder Relationships to Guide Strategic and Operational Decision Making

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

This module provides an overview of how business leaders can create long-term organizational value by identifying the... Read More >
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Integrated Curriculum Modules

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

KPMG is pleased to support Miami University’s William Isaac & Michael Oxley Center for Business Leadership... Read More >
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Introduction to Fair Value Case Study

Ervin L. Black, Ph.D., Brigham Young University
2013

This module will give students a basic understanding of fair value accounting and help them to understand the practice and... Read More >
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Search for Unrecorded Liabilities

KPMG
2015

This module explains the objectives of a "Search for Unrecorded Liabilities" and teaches students the... Read More >
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Trade Receivables

KPMG
2014

This module is a terrific introduction to substantive testing. Participants are introduced to the Trades Receivables... Read More >
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Transparently Communicating Enterprise Risk Management Effectiveness To Create Long-Term Value

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

Effective enterprise risk management (ERM) creates long-term value for organizations by helping them achieve their... Read More >
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Treasury - Bank Confirmations

KPMG
2018-01-01

Students have the opportunity to perform a bank confirmation procedure.
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Understanding ERM and Assessing Inherent Risk

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

Enterprise risk management (ERM) involves identifying and ultimately managing risks and seeking opportunities associated... Read More >
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Understanding the Quantitative and Qualitative Aspects of Materiality: Implications for Assurance Engagements

Dr. Brian Ballou & Dr. Dan Heitger Co-Directors, Center for Business Excellence - Miami University
2014

This lecture and accompanying case study help students understand the concept of materiality and tolerable misstatement on... Read More >
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Using Performance Measurement Techniques to Improve Enterprise Risk Management Effectiveness

Brian Ballou, Ph.D., CPA, and Dan L. Heitger, Ph.D., Miami University
2013

The objective of this module is to provide students with an understanding of how organizations can more effectively assess... Read More >
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